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1. www.iasplus.com › en › standardsIAS 36 — Impairment of Assets

   www.iasplus.com › en › standards

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   IAS 36 Im­pair­ment of Assets seeks to ensure that an entity's assets are not carried at more than their re­cov­er­able amount (i.e. the higher of fair value less costs of disposal and value in use).

2. www.ifrs.org › issued › part-aImpairment of Assets IAS 36 - IFRS

   www.ifrs.org › issued › part-a

   International Accounting Standard 36 Impairment of Assets (IAS 36) is set out in paragraphs 1–141 and Appendices A–C. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 36 should be read

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     IAS 36 - IMPAIRMENT OF ASSETS (PART 1)

     2021年4月26日

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     1:54

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     The fundamentals of IAS 36

     2021年6月14日

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     12:13

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     IAS 36 Impairment of Assets - applies in 2024

     2021年2月18日

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4. www.ifrs.org › issued-standards › list-of-standardsIAS 36 Impairment of Assets - IFRS

   www.ifrs.org › issued-standards › list-of-standards

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   2023年7月14日 · The core principle in IAS 36 is that an asset must not be carried in the financial statements at more than the highest amount to be recovered through its use or sale. If the carrying amount exceeds the recoverable amount, the asset is described as impaired.

5. wiki.mbalib.com › zh-tw › 《国际会计准则第36号-资产《國際會計準則第36號-資產減值》 - MBA智库百科

   wiki.mbalib.com › zh-tw › 《国际会计准则第36号-资产

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   1999年7月1日 · 《國際會計準則第36號-資產減值》 用手机看条目. [編輯] 概述. [編輯] 目的. 本準則的目的是，規定 企業 用以確保其 資產 以不超過可收回價值（recoverable amount）的金額進行計量的程式。 如果資產的 帳麵價值 超過通過使用或銷售而收回的價值，該資產就是按超過其可收回價值計量的，如果是這樣，該資產應視為已經減值，本準則要求企業確認 資產減值損失。 本準則也規定了企業何時應沖回資產減值損失，以及減值資產的有關披露內容。 [編輯] 範圍. 1．本準則適用於除下述資產以外的所有 資產減值 的會計核算： （1） 存貨 （參見《國際會計準則第2號 存貨》）； （2） 建造合同 形成的資產（參見《國際會計準則第11號 建造合同》）；

6. www2.deloitte.com › audit › IFRSIAS 36 資產減損 - Deloitte United States

   www2.deloitte.com › audit › IFRS

   IAS 36 資產減損 (IMPAIRMENT OF ASSETS) IAS 36 簡覽 範圍 除其他準則另有規範外，適用於所有資產減損之會計。 衡量 資產帳面金額若超過可回收金額，即已減損。當企業辨認有任何減損跡象後，企業 即應正式估計資產或現金產生單位之可回收

7. 其他人也問了

   What is IAS 36 impairment of assets?

   • IAS 36 Impairment of Assets seeks to ensure that an entity's assets are not carried at more than their recoverable amount (i.e. the higher of fair value less costs of disposal and value in use).

   IAS 36 — Impairment of Assets - IAS Plus

   www.iasplus.com/en/standards/ias/ias36

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   What does IAS 36 mean?

   • The core principle in IAS 36 is that an asset must not be carried in the financial statements at more than the highest amount to be recovered through its use or sale. If the carrying amount exceeds the recoverable amount, the asset is described as impaired.

   IAS 36 Impairment of Assets - IFRS

   www.ifrs.org/issued-standards/list-of-standards/ias-36-impairment-of-assets/

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   When was IAS 36 amended?

   • The Board revised IAS 36 in March 2004 as part of the first phase of its business combinations project. In January 2008 the Board amended IAS 36 again as part of the second phase of its business combinations project. In May 2013 IAS 36 was amended by Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36).

   Impairment of Assets IAS 36 - IFRS

   www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ias-36-impairment-of-assets.pdf

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   Does IAS 36 apply to a group of assets?

   • The entity must reduce the carrying amount of the asset to its recoverable amount, and recognise an impairment loss. IAS 36 also applies to groups of assets that do not generate cash flows individually (known as cash-generating units). IAS 36 applies to all assets except those for which other Standards address impairment.

   IAS 36 Impairment of Assets - IFRS

   www.ifrs.org/issued-standards/list-of-standards/ias-36-impairment-of-assets/

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   How should I read IAS 36?

   • All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 36 should be read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting.

   Impairment of Assets IAS 36 - IFRS

   www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ias-36-impairment-of-assets.pdf

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   What is IAS 8 accounting policies?

   • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. The objective of this Standard is to prescribe the procedures that an entity applies to ensure that its assets are carried at no more than their recoverable amount.

   Impairment of Assets IAS 36 - IFRS

   www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ias-36-impairment-of-assets.pdf

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8. www.ardf.org.tw › tifrs › IAS36國際會計準則第 36 號號號號 資產減損

   www.ardf.org.tw › tifrs › IAS36

   IAS36.117 及及及及IAS36.121) 沿釋例二,該機器於20X3 年12 月31 日之帳面金額為$3,450,0001,因評估其使用方式發生重大變動,預期將對企業產生有利之影響,且該機器之可回收金額為$3,800,000,由於該機器可回收金額超過其帳面金額,故計算相關減損損失迴轉之金額並作分錄 ...

9. www.ardf.org.tw › tifrs_cht財團法人中華民國會計研究發展基金會- IFRS正體中文版

   www.ardf.org.tw › tifrs_cht

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   IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 國際會計準則第19號：確定福利資產之限制、最低資金提撥要求及其相互影響 IFRIC 15